New development: Efficiency savings in the Scottish budget—problems of accounting practice

摘要

Cash-releasing efficiency savings targets were doubled in Scotland by the SNP administration, but problems of transparency make it difficult for proper parliamentary scrutiny. There are problems of specifying costs, measuring baselines, and tracking reallocation of funding. Further, cuts in frontline services are occurring, making Scotland ill-prepared for a new round of savings in 2010.View full textDownload full textRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/09540962.2010.509181